Kentucky Administrative Regulations
Title 103 - FINANCE AND ADMINISTRATION CABINET - DEPARTMENT OF REVENUE
Chapter 18 - Income Tax; Withholding
Section 103 KAR 18:172 - Withholding tax circulars
Universal Citation: 103 KY Admin Regs Service 18:172
Current through Register Vol. 50, No. 9, March 1, 2024
RELATES TO: KRS 131.130(1)
NECESSITY, FUNCTION, AND CONFORMITY: KRS 131.130(1) authorizes the department to promulgate administrative regulations to administer and enforce Kentucky's tax laws. The Department of Revenue has many policies and circulars, a number of which predate the enactment of KRS Chapter 13A, that conflict with current tax laws. This administrative regulation formally rescinds obsolete withholding tax circulars.
Section 1. The following withholding tax circulars of the Department of Revenue are rescinded and shall be null, void, and unenforceable:
(1) Revenue Circular 42C010 - Withholding tax
reporting procedures under the Ky. Revitali-zation Authority. This circular is
being rescinded because it is obsolete. Guidance on withholding tax reporting
procedures under the Kentucky Revitalization Authority is available in
103 KAR
18:180 - Withholding Tax Reporting Procedures Under
the Kentucky Revitalization Authority.
(2) Revenue Circular 42C011 - Kentucky.
Withholding tax reporting procedures under the Kentucky Jobs Development
Authority. This circular is being rescinded because it is obsolete. Guidance on
withholding tax reporting procedures under the Kentucky Jobs Development
Authority is available in
103
KAR 18:210, Kentucky Jobs Development Act Service and
Technology Job Creation Assessment Fee.
(3) Revenue Circular 42C012 - Kentucky.
Withholding tax reporting procedures under the Ky. Rural Economic Development
Authority. This circular is being rescinded because it is obsolete. Guidance on
withholding tax reporting procedures under the Kentucky Rural Economic
Development Authority is available in
103
KAR 18:190, Kentucky Rural Economic Development Act
Job Development Assessment Fee.
(4)
Revenue Circular 42C013 - Kentucky. Withholding tax reporting procedures under
the Ky. Industrial Development Act. This circular is being rescinded because it
is obsolete. Guidance on withholding tax reporting procedures under the
Kentucky Industrial Development Act is available in
103
KAR 18:200, Kentucky Industrial Development Act Job
Development Assessment Fee.
STATUTORY AUTHORITY: KRS 131.130(1)
Disclaimer: These regulations may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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